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eligible pioneer units that
availed of benefit either of the sales tax incentives, namely,
exemption from sales tax or deferment ... Gujarat for sale
there.
(d) Aggregate amount of tax exemption availed of up to the date of
option mentioned
Gujarat High Court
where such unit had availed exemption by virtue of Clause (b)
ibid during the preceding financial years. On the other ... Department did not object to such availment of exemption
under Notification No. 175/86-C.E. (as amended) upto
Customs, Excise and Gold Tribunal - Delhi
sales" for purpose of computation of benefit of tax exemption availed
of by the eligible unit. The petitioners are very ... deemed sales" for purpose of computation of "sales tax
exemption" availed of by petitioner No. 1 as more particularly
Bombay High Court
been
clarified that the company may continue to avail exemption from payment
of tax in terms of Clause ... goods
manufactured by it, which are entitled to avail exemption is related to
the Eligible fixed capital investment on percentage
Rajasthan High Court
exempted, nor is he
entitled to avail exemption of tax, either from payment or for deferred
payment, beyond the maximum ... industrial
unit and he is entitled to avail exemption. The issue is not about the
measure of exemption that
Punjab-Haryana High Court
exempted, nor is he entitled to avail exemption
of tax, either from payment or for deferred payment, beyond the maximum ... implementing the
exemption granted to the assessee the actual exemption availed by the
assessee has, to be worked
Gujarat High Court
exempted, nor is he entitled to avail exemption
of tax, either from payment or for deferred payment, beyond the maximum ... implementing the
exemption granted to the assessee the actual exemption availed by the
assessee has to be worked
Gujarat High Court
short,
Tariff Act) and purchased from manufacturer who avail exemption under
Notification No. 208/83 and started taking credit ... verified if the respondents' supplier was
availing exemption under exemption Notification No. 100/88 on Aluminium
Alloy ingot
Customs, Excise and Gold Tribunal - Delhi
show cause as to why their claim for availing exemption
under Notification No. 175/86 be not set aside ... their Lower Parel Unit; that the
appellants were availing exemption under Notification No. 77/83 dated
Customs, Excise and Gold Tribunal - Delhi
remained the same both during the period when exemption
availed by the appellant and when duty was being paid, therefore ... appellants is that during the period, they
were availing exemption and they were clearing the goods on existed
rate
Customs, Excise and Gold Tribunal - Delhi
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